NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9725
SPONSOR: Blumencranz TITLE OF BILL:
An act authorizing the county of Nassau assessor to accept an applica-
tion for a real property tax exemption from the Korean Evangelical
Church
PURPOSE OR GENERAL IDEA OF BILL:
To grant the Nassau County Assessor the authority to exempt the Korean
Evangelical Church of Long Island to from liability for payment .of real
property taxes due on the 2022-2023 assessment rolls.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: This bill authorizes and directs the assessor of the County
of Nassau to accept an application from the Korean Evangelical Church of
Long Island for exemption from real property taxes pursuant to Section
462 of the Real Property Tax Law for the 2022-2023 assessment rolls for
their property located in Oyster Bay. Upon satisfaction that the Korean
Evangelical Church of Long Island would have otherwise been entitled to
said exemption, the assessor may grant this exemption, from all taxation
for the 2022-2023 rolls. If exemption is granted, the Korean Evangelical
Church of Long Island may be refunded any taxes paid and any taxes,
fines, penalties, liens, or interest unpaid may be cancelled at the
discretion of the assessor and the Nassau County Legislature.
Section 2: Effective Date.
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if after a bill is chaptered authorizing an
assessor to accept the late application. The Nassau County assessor has
notified the property owner of the need for this legislation and the
willingness to accept an application once a bill is chaptered.
PRIOR LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Minor fiscal implications to local government.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
9725
IN ASSEMBLY
April 3, 2024
___________
Introduced by M. of A. BLUMENCRANZ -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the county of Nassau assessor to accept an applica-
tion for a real property tax exemption from the Korean Evangelical
Church
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the county of Nassau is hereby authorized to accept from
3 the Korean Evangelical Church an application for exemption from real
4 property taxes pursuant to section 462 of the real property tax law for
5 the 2022-2023 assessment rolls for all of the 2022-2023 school taxes and
6 all of the 2022 and 2023 general taxes for the parcel conveyed to such
7 organization located at 42 Belmont Circle, hamlet of Syosset, town of
8 Oyster Bay, county of Nassau, otherwise known as Nassau county parcel ID
9 section 15 block 113 lot 1. If accepted, the application shall be
10 reviewed as if it had been received on or before the taxable status date
11 established for such roll.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Nassau County legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject rolls, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14520-02-4
